Sponsored
    Follow Us:

CA Bimal Jain

Latest Articles


Failure to Register under GST law amounts to deliberate tax evasion: Madras HC

Goods and Services Tax : Madras HC rules failure to register under GST law constitutes deliberate tax evasion. Case highlights tax liability, penalties, an...

March 10, 2025 876 Views 0 comment Print

GST Refund application Deficiencies Must Be Communicated via Deficiency Memo: Bombay HC

Goods and Services Tax : Bombay HC ruled that GST refund deficiencies must be communicated via Form GST RFD-03. Failure to issue it led to the refund appli...

March 5, 2025 708 Views 0 comment Print

SC upholds Arrest Powers under Customs & GST Acts with Robust Safeguards

Goods and Services Tax : Supreme Court upholds arrest powers under GST and Customs Acts, ensuring procedural safeguards to prevent misuse. Learn about the ...

February 28, 2025 1458 Views 0 comment Print

New Income Tax Bill, 2025: Important Key Points

Income Tax : Learn key updates in the New Income Tax Bill, 2025, effective April 2026. Covers tax year, compliance, deductions, international t...

February 12, 2025 10740 Views 0 comment Print

Union Budget 2025: Analysis of Changes under Customs, Excise & Service Tax

Custom Duty : The Union Budget 2025 introduces changes in Customs duties, excise, and tax rates, focusing on tariff rationalization, support for...

February 2, 2025 4812 Views 0 comment Print


Latest News


SC to Review if Supplying Crane for Services Constitutes Transfer of ‘Right to Use’

Goods and Services Tax : Explore Supreme Court's scrutiny of whether supplying cranes for services like loading, unloading, lifting, and shifting qualifies...

May 21, 2024 1095 Views 0 comment Print

SC issues Notice to to Finance Ministry on GST Return Revision Option on Portal

Goods and Services Tax : Explore the case of Pradeep Kanthed v. Union of India where the Supreme Court issues notice to the Finance Ministry regarding the ...

January 4, 2024 3453 Views 0 comment Print

SC to Decide on GST Implications of Immovable Property: Next Hearing on August 23

Goods and Services Tax : Commissioner of Central Goods And Service Tax & Ors Vs Safari Retreats Private Limited & Ors (Supreme Court of India) The ...

August 19, 2023 14547 Views 0 comment Print

GST 45th Council meeting on September 17, 2021 – Agenda

Goods and Services Tax : The 45th meeting of Goods and Services Tax Council (“GST Council”) is scheduled to be held on September 17, 2021. The Ministry...

September 3, 2021 3723 Views 0 comment Print

Karnataka HC orders for appearance through Video Conferencing for summon issued

Custom Duty, Income Tax : The Karnataka High Court in M/s Pellagic Food Ingredients Private Ltd. v. Union of India [Writ Petition No. 14737/2021[T-CUS] issu...

August 15, 2021 936 Views 0 comment Print


Latest Judiciary


ITC cannot be denied due to wrong address & GSTN on invoices: Delhi HC

Goods and Services Tax : Delhi High Court sets aside ITC denial due to incorrect GSTN on invoices, ruling in favor of B Braun Medical India Pvt. Ltd. in a ...

March 26, 2025 459 Views 0 comment Print

Writ Petition cannot be filed directly after issuance of tax intimation: Karnataka HC

Goods and Services Tax : Karnataka High Court rules writ petitions cannot challenge tax intimations issued under Section 73(5) of CGST Act before a show ca...

March 17, 2025 360 Views 0 comment Print

IGST refund cannot be denied despite availing duty drawback: Madras HC

Goods and Services Tax : Madras High Court rules IGST refund cannot be denied for exports qualifying as zero-rated supply, even when higher duty drawback r...

March 13, 2025 510 Views 0 comment Print

No GST Provision Bars Fresh Registration After Cancellation: Delhi HC

Goods and Services Tax : Delhi High Court rules that GST law does not prohibit fresh registration after cancellation. Assessee granted liberty to reapply u...

February 24, 2025 2709 Views 0 comment Print

GST Order Without DIN Invalid is non-est and invalid: Andhra Pradesh HC

Goods and Services Tax : Andhra Pradesh High Court ruled that GST orders issued without a DIN are invalid, citing CBIC Circular and Supreme Court precedent...

February 22, 2025 693 Views 0 comment Print


Latest Notifications


Notification No. 32/2015-Central Excise Dated- 4th June, 2015

Excise Duty : Notification No. 32/2015-Central Excise Dated- 4th June, 2015 Ethanol produced from molasses generated from cane crushed in the ...

June 4, 2015 4515 Views 0 comment Print

Clarification on rate of service tax on restaurant service

Service Tax : Circular No. 184/3/2015-ST Dated the 3rd June, 2015 It is further clarified that exemption from service tax still continues to ser...

June 3, 2015 36391 Views 0 comment Print

Custom Duty exemption on goods for relief of flood affected people of J&K

Custom Duty : the floods in the State of Jammu and Kashmir (the State) from whole of the duty as specified under the First Schedule and whole of...

December 11, 2014 738 Views 0 comment Print

Excise duty exemption on goods for relief of flood affected people of J&K

Excise Duty : Grants exemption from Basic Excise Duty to goods donated or purchased out of cash donations for the relief and rehabilitation of p...

December 11, 2014 755 Views 0 comment Print

Customs – Regarding adjudication of appraising related cases

Custom Duty : New posts have been created in the rank of Commissioners of Customs in DRI and DGCEI for adjudication of cases as investigated by ...

December 11, 2014 934 Views 0 comment Print


GST registration cannot be cancelled on mere HO direction without assigning any reason

December 28, 2022 1098 Views 0 comment Print

HC Held that, no GST registration could be suspended or cancelled on basis of Head Office directions without assigning any reason.

Rejection of appeal due to delay of one day is a hyper technical & pedantic view

December 27, 2022 1986 Views 0 comment Print

HC Held that, rejection of appeal merely because of delay of one day is such a hyper technical and pedantic view of the matter to hold that even the delay of one day would be fatal to the maintainability of the appeal.

Opportunity of hearing must be provided to assessee before passing of an order

December 27, 2022 1254 Views 0 comment Print

HC set aside order confirming excess claim of ITC) passed by Assistant Commissioner (ST) on the ground that the Petitioner was not granted fair opportunity of hearing.

ex-parte Order in violation of principle of natural justice liable to be quashed

December 27, 2022 3138 Views 0 comment Print

HC held that order passed by the Assistant Commissioner of State Tax being ex-parte and in violation of principle of natural justice is liable to be quashed. Further, the High Court remanded back the matter to the Assistant Commissioner of State Tax to decide the case on merits and on the principles of natural justice.

Expenditure incurred during interval period of setting up of a new business & its commencement can be allowed as deduction

December 26, 2022 801 Views 0 comment Print

ITAT held that expenses incurred for pre- operative nature cannot be set-off against the interest income. Held that, expenditure incurred by a company during the setting up of new business and its commencement can be allowed as deduction.

Assessee allowed to take reimbursement of additional GST liability on contract/work order awarded in pre-GST regime

December 26, 2022 1869 Views 0 comment Print

HC allowed petition filed by assessee to seek reimbursement of additional tax liability on implementation of GST law for contracts and work orders which had been executed before GST regime.

Tax authorities can initiate afresh proceeding if earlier proceeding was invalid

December 26, 2022 1872 Views 0 comment Print

Calcutta High Court held that Income Tax authorities can initiate afresh proceedings if the previous proceeding were invalid as per law.

Transportation cost separately charged should not forms part of assessable value

December 26, 2022 1539 Views 0 comment Print

CESTAT held that transportation charges collected by way of issuing additional invoice cannot be included in the assessable value of goods for levying excise duty.

Entire purchase cannot be added to income when assessee not able to prove genuineness of supplier

December 24, 2022 7893 Views 0 comment Print

ITAT Held that, only 10% of the purchase would be added to the Appellant’s income in case where the Appellant was unable to prove the supplier’s identity. Further remanded back the matter for verification.

No recovery of tax to be made during search, inspection or investigation unless it is voluntary

December 24, 2022 5694 Views 0 comment Print

HC held that, payment of tax made during the conduct of search cannot be considered as voluntary payment of tax. Further directed the Revenue Department to refund the amount deposited by the assessee along with the interest.

Sponsored
Sponsored
Search Post by Date
March 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
24252627282930
31